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US GAAP Disclosure List 2026
↑Content | Business Combinations, Asset Acquisitions, Transaction between Entities under Common Control, and Joint Venture FormationTransaction between Entities under Common Control
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Earnings Per Share, Nonrecurring Common Control Intra-Entity Transactions, Description | text | Description of nonrecurring intra-entity transactions between entities under common control involving long-term assets and liabilities that are not required to be eliminated. | ||
| Earnings Per Share, Nonrecurring Common Control Intra-Entity Transactions, Per Basic Share, Effect | duration | The effect of nonrecurring intra-entity transactions between entities under common control involving long-term assets and liabilities that are not required to be eliminated on basic earnings per share. | ||
| Earnings Per Share, Nonrecurring Common Control Intra-Entity Transactions, Per Diluted Share, Effect | duration | The effect of nonrecurring intra-entity transactions between entities under common control involving long-term assets and liabilities that are not required to be eliminated on diluted earnings per share. |